Fowl Corporation's Entire Operations Are Located in State A

Fowl Corporation's entire operations are located in State A.Seventy-five percent ($900,000) of Fowl's sales are made in A and the remaining sales ($300,000) are made in State B.Fowl's activities in B are not sufficient to create nexus in that state.If A has adopted a throwback rule,the numerator of the A sales factor is:

A) $1,200,000.
B) $900,000.
C) $300,000.
D) $0.